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The Traffic Safety Audit as an Imperative of Globalization Processes and Efficient Public Management
Nazarova K. O., Mikityuk I. S., Hotsuliak V. D.

Nazarova, Karina O., Mikityuk, Ihor S., and Hotsuliak, Volodymyr D. (2020) “The Traffic Safety Audit as an Imperative of Globalization Processes and Efficient Public Management.” Business Inform 6:235–244.
https://doi.org/10.32983/2222-4459-2020-6-235-244

Section: Accounting and Auditing

UDC 657.6:656.05-049.5]:339.9

Abstract:
The article substantiates the need to introduce an audit of traffic safety in Ukrainian automobile roads in the face of globalization and efficient public management. The article focuses on improving the level of traffic safety and the system of driving management by introducing a traffic safety audit. Traffic safety audits have been proven to be an important instrument for reducing road traffic accidents and risk of road accidents in many countries around the world. The experience of introducing a traffic safety audits in such foreign countries as Great Britain, Australia, New Zealand, Canada is considered, the possibility of its adaptation to the conditions of Ukraine is analyzed. The analysis of road traffic accidents in Ukraine for the period 2017-2019 is presented. The components of the occurrence of road traffic accidents, the technical and exploitative condition of automobile roads, the number and compliance of the technical condition of vehicles, the economic entities with the traffic ethics are considered. The stages of traffic safety audit are considered; it is specified that the effectiveness and efficiency of traffic safety audit depends on the availability of policies, programs, and the specification of audit procedures. The need to analyze the implementation of traffic safety measures in previous years (as an imperative of traffic safety audit) is proved. It is noted that an important component of traffic safety audit is the transport audit, the components of carrying out a transport audit are presented. The feasibility of analyzing previously implemented measures to prevent road traffic accidents by the authorities of the ministries and departments is proved. The issues of educating and training auditors are considered.

Keywords: traffic safety audit, traffic safety, road traffic accident, traffic, transport audit, public management.

Tabl.: 1. Bibl.: 21.

Nazarova Karina O. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Financial Analysis and Audit, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Mikityuk Ihor S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Analysis and Auditing, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Hotsuliak Volodymyr D. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Analysis and Audit, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

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